TMI Blog2018 (3) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... overkill - appeal allowed - decided in favor of appellant. - Appeal No. E/5/2011 - Final Order No. 40524 / 2018 - Dated:- 28-2-2018 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri M.Karthikeyan, Advocate For the Appellant Shri S. Govindarajan, AC (AR) For the Respondent ORDER Per Bench The appellants are engaged in the manufacture of MS Ingots, Angles, Channels and Flats. They also undertook job work for Larsen Toubro Ltd. (L T). On the basis of E.R-1 and other documents, it appeared to the department that the principal manufacturer L T has not given a declaration under Notification No.214/86-CE as required for sending the goods to the appellant as job worker. Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 (Tri.-Bang.) (iii) OPG Metals Pvt. Ltd. Vs CCE Tiruchirapalli 2016 (343) ELT 230 (Tri.-Chennai) (iv) CCE Ahmedabad Vs Bharat Foundry 2009 (246) ELT 561 (Tri.-Ahmd.) (v) CCE Cus.,Cochin Vs Excel Corrugated Boxes (P) Ltd. 2009 (237) ELT 454 (Ker.) (vi) R.P. Foundary Pvt. Ltd. Vs CCE Chandigarh 2016 (342) ELT 596 (Tri.-Chan.) 3. On the other hand, Ld.A.R Shri S. Govindarajan submits that the declaration under Notification No.214/86-CE is a substantial requirement and the absence of which will result in the job worker requiring to discharge duty liability. He refers to the case law of Eagle Flask Industries Ltd. Vs CCE Pune - 2016 (342) ELT 445 (Tri.-Mumbai) and also the Supreme Court judgment in Eagle Flask Industr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laws cited by the Ld. Advocate support such a conclusion. We find further that Hon ble Kerala High Court in the case of Excel Corrugated Boxes (P) Ltd. (supra) held that delay in filing declaration under Notification No.214/86 by the principal cannot result in a demand. In the instant case also, we find that declaration and the intimation has been filed albeit with some delay by the job worker himself and also by the principal manufacturer. 6. In respect of the case laws submitted by the ld.A.R., the Tribunal decision in Eagle Flask Industries Ltd. (supra) relates to a case where the demand was made on the principal manufacturer who in turn had contended that the job workers have manufactured finished goods and there was no availment of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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